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Nordics · WONE Global market
Doing business in Sweden
Sweden is covered by WONE for cross-border business discovery, with links to relevant expertise, professionals, industries and market intelligence. No WONE Global Partner is in place here yet. WONE Global confirms on request whether a vetted Associate firm can act, before anything begins.
Stockholm · Tuesday 20 October
--:--
Local time
- Currency
- SEK
- Working week
- Monday – Friday
- Dialling code
- +46
- Region
- Nordics
Market guide · Partly source-checked
Key rules for doing business in Sweden
Sweden is an EU member state where foreign businesses usually operate through a limited company (aktiebolag) or a registered branch. Corporation tax is 20.6%, the general VAT rate is 25%, and employers pay social security contributions of 31.42% on top of salary. Work permit rules were tightened on 1 June 2026, with most permits now requiring at least 90% of the median salary. Tax and employment are checked against official sources; the other nine topics are AI-written and labelled as such until they are confirmed.
Essentials guide · Partly source-checked19% of statements checked against a source11 checked against an official source0 checked against a secondary sourceChecked 2026-10-1916 held back until checked against an official source9 topics include AI-written statements, not source-checkedNot yet professionally reviewed
Overview
Sweden has a codified civil law system with Nordic features, including a strong role for collective agreements in the labour market. Companies and branches register with the Swedish Companies Registration Office (Bolagsverket); tax, VAT and employer registration are handled by the Swedish Tax Agency (Skatteverket), with the joint verksamt.se portal as the government entry point for businesses. The Swedish Migration Agency (Migrationsverket) decides work permits. As an EU member state, Sweden applies EU rules on customs, data protection and competition, but those points were not checked on official pages for this guide.
Key facts
- Corporate income tax
- 20.6%
- VAT
- 25% general rate
- Employer social security contributions
- 31.42% (2026)
- Work permit salary floor
- 90% of median salary; SEK 34,470 a month from 16 June 2026
- Foreign companies with a permanent establishment
- 20.6% on attributable income; Swedish return required
Entry, investment and company formation
This topic was written by AI from general knowledge and is being checked against official sources. Confirm anything you plan to rely on with a qualified local professional.
3 statements on rates, thresholds or deadlines are held back until they are checked against an official source.
Foreign companies can also register a branch (filial). Beneficial owners must be registered, and investments in security-sensitive activities are subject to mandatory screening by the Inspectorate of Strategic Products.
Key facts
Companies and branches register with Bolagsverket.
AI-writtenResidence rules apply to the board and managing director, with exemptions available, and a person in Sweden must be authorised to accept service if no one resides here.
AI-written
Still to be confirmed · 9
- Ownership thresholds that trigger a screening notification and review deadlines.
- Residence requirements for the managing director and the exemption procedure.
- Registration fees and processing times at Bolagsverket.
- Whether the branch managing director must reside in the EEA.
- Minimum share capital for a private limited company, which Bolagsverket pages state but which could not yet be checked (bot protection and rate limiting).
- Residency requirements for board members and the managing director of a limited company or branch, and how to apply for exemption.
- Branch (filial) registration requirements.
- Beneficial ownership registration.
- Foreign direct investment screening under the 2023 screening act, administered by the Inspectorate of Strategic Products.
Who handles this in SwedenSetting up and running a companyLicences, permits and regulators
Questions on this topic
3 statements on entry, investment and company formation in Sweden, 3 not yet checked against a source
Tax, accounting and audit
Limited companies and foreign companies with a Swedish permanent establishment pay 20.6% income tax and pay preliminary tax monthly under the F-tax system. The general VAT rate is 25%, and foreign businesses selling VAT-liable supplies in Sweden must register even if not established there.
Key facts
Corporation tax is 20.6% of the surplus for Swedish limited companies.
Foreign companies with a permanent establishment pay 20.6% on attributable profit and file a Swedish return; for a calendar-year company the deadline is 1 August of the following year.
F-tax approved companies pay preliminary tax monthly, usually on the 12th, based on estimated profit.
VAT is 25% at the general rate, and non-established businesses selling VAT-liable supplies in Sweden must register.
Still to be confirmed · 4
- Reduced VAT rates, and whether a temporary reduction on food applies in 2026, were not confirmed.
- Withholding tax on dividends and the participation exemption were not confirmed.
- Pillar Two implementation, transfer pricing documentation and the treaty network were not confirmed.
- Audit thresholds and annual report filing rules were not confirmed.
Who handles this in SwedenTax and structuringAccounting and annual filings
Sources for this topic · 4
- verksamt.se (Swedish Companies Registration Office, Swedish Tax Agency and Swedish Agency for Economic and Regional Growth) — Taxes and contributions for limited companies - verksamt.seChecked against an official source · checked 2026-10-19 · 2 statements
- Swedish Tax Agency (Skatteverket) — Declaring income for non-Swedish businesses | SkatteverketChecked against an official source · checked 2026-10-19 · 1 statement
- verksamt.se (Swedish Companies Registration Office, Swedish Tax Agency and Swedish Agency for Economic and Regional Growth) — Taxes and contributions - verksamt.seChecked against an official source · checked 2026-10-19 · 1 statement
- Swedish Tax Agency (Skatteverket) — Guide for non-Swedish companies with operations in SwedenChecked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
5 statements on tax, accounting and audit in Sweden
Employment, payroll and mobility
Employers register with the Swedish Tax Agency and pay 31.42% social security contributions on top of salary. Non-EU/EEA hires need a work permit, and from 1 June 2026 most permits require at least 90% of the median salary and terms in line with collective agreements. Foreign employers without a Swedish establishment can shift contribution filing to the employee by agreement.
Key facts
Employer contributions are 31.42% in 2026; foreign employers without a permanent establishment pay a lower 18.80% for employees born in 1959 or later.
Most businesses employing staff in Sweden, including foreign ones, must register as employers; a social security agreement can let the employee file and pay contributions monthly.
Work permits generally require 90% of the median salary (SEK 34,470 a month from 16 June 2026) and terms on par with collective agreements.
Employers in cleaning, hospitality, construction, trade, agriculture, forestry and staffing must also show they can guarantee three months' pay.
Still to be confirmed · 3
- Whether Sweden has a statutory minimum wage, or relies on collective agreements, was not confirmed on an official page.
- Employment protection, notice and annual leave rules were not researched.
- Pension and insurance obligations for employers were not confirmed.
Who handles this in SwedenEmployment, payroll and immigrationTax and structuring
Sources for this topic · 5
- Swedish Tax Agency (Skatteverket) — Social security agreement for you as an employerChecked against an official source · checked 2026-10-19 · 2 statements
- Swedish Tax Agency (Skatteverket) — Guide for non-Swedish companies with operations in SwedenChecked against an official source · checked 2026-10-19 · 1 statement
- Swedish Migration Agency (Migrationsverket) — New rules for work permits come into force – Swedish Migration AgencyChecked against an official source · checked 2026-10-19 · 1 statement
- Swedish Migration Agency (Migrationsverket) — New median salary affects the salary requirement for work permitsChecked against an official source · checked 2026-10-19 · 1 statement
- Swedish Migration Agency (Migrationsverket) — Comprehensive information for employers planning to employ employees from non-EU/EEA countriesChecked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
6 statements on employment, payroll and mobility in Sweden
Licensing, incentives and property
This topic was written by AI from general knowledge and is being checked against official sources. Confirm anything you plan to rely on with a qualified local professional.
1 statement on rates, thresholds or deadlines is held back until it is checked against an official source.
Public procurement follows EU directives and is supervised by the Swedish Competition Authority. There is no general restriction on foreign ownership of real estate, and incentives are mainly tax-based, such as relief for foreign experts.
Key facts
Banks, insurers, investment firms and payment institutions need authorisation from Finansinspektionen.
AI-writtenPublic procurement follows EU directives and is supervised by the Swedish Competition Authority.
AI-writtenForeigners can generally acquire real estate on the same terms as Swedish buyers.
AI-writtenIncentives are mainly tax-based, including expert tax relief for qualifying foreign employees.
AI-written
Still to be confirmed · 8
- Rules on acquisitions of agricultural and forest land in particular areas.
- The exempt percentage, duration and salary threshold for expert tax relief.
- Grant and R&D support schemes available to foreign investors.
- Procurement thresholds.
- Sector licensing, including Finansinspektionen authorisation for financial services.
- Investment incentives.
- Public procurement.
- Foreign ownership of real estate.
Who handles this in SwedenLicences, permits and regulators
Questions on this topic
4 statements on licensing, incentives and property in Sweden, 4 not yet checked against a source
Banking, payments and capital
This topic was written by AI from general knowledge and is being checked against official sources. Confirm anything you plan to rely on with a qualified local professional.
Sweden uses the Swedish krona, issued by the Riksbank, and has no exchange controls. Banks apply strict customer due diligence under the anti-money laundering rules, and payment institutions need authorisation from Finansinspektionen or an EEA passport. Digital payments dominate, with BankID and Swish widely used.
Key facts
The currency is the Swedish krona, Sweden is not in the euro area, and there are no exchange controls.
AI-writtenBanks must verify customers and beneficial owners before opening accounts.
AI-writtenPayment and e-money institutions need Finansinspektionen authorisation or an EEA passport.
AI-writtenDigital payments dominate, and BankID typically requires a Swedish personal identity number.
AI-written
Still to be confirmed · 6
- Documentation banks typically request from foreign-owned companies and expected onboarding times.
- Procedures for the bank certificate confirming paid-in share capital at company formation.
- Licensing for crypto-asset service providers under MiCA in Sweden.
- Currency and exchange-control position.
- Bank account opening and AML onboarding expectations.
- Payment services authorisation.
Who handles this in SwedenBanking and capitalPayments and currency
Questions on this topic
4 statements on banking, payments and capital in Sweden, 4 not yet checked against a source
Trade, customs and export controls
This topic was written by AI from general knowledge and is being checked against official sources. Confirm anything you plan to rely on with a qualified local professional.
1 statement on rates, thresholds or deadlines is held back until it is checked against an official source.
As an EU member state, Sweden is part of the EU customs union, applies the Union Customs Code and the Common Customs Tariff, and trades under EU free trade agreements. Products placed on the market must meet EU harmonised requirements where they apply.
Key facts
Sweden applies the EU Union Customs Code and Common Customs Tariff, with no customs duties on trade within the EU.
AI-writtenSwedish Customs administers procedures, and traders need an EORI number.
AI-writtenEU free trade agreements determine preferential rates for imports and exports.
AI-writtenProducts must meet EU harmonised rules, such as CE marking, where they apply.
AI-written
Still to be confirmed · 6
- Swedish excise duty rules on alcohol, tobacco and energy products.
- The market surveillance authority for specific product categories.
- Simplified customs procedures and authorised economic operator status in Sweden.
- EU customs procedures as applied by Swedish Customs.
- Export control licensing by the Inspectorate of Strategic Products.
- Product conformity rules.
Who handles this in SwedenCustoms, trade and export controls
Questions on this topic
4 statements on trade, customs and export controls in Sweden, 4 not yet checked against a source
Data protection and cyber
This topic was written by AI from general knowledge and is being checked against official sources. Confirm anything you plan to rely on with a qualified local professional.
5 statements on rates, thresholds or deadlines are held back until they are checked against an official source.
Still to be confirmed · 8
- The Swedish legislation implementing NIS2, its commencement and the supervisory and incident reporting authorities.
- Cookie consent rules under the Electronic Communications Act.
- Rules on camera surveillance and employee monitoring.
- Any plans for mandatory electronic invoicing between businesses.
- The national supervisory authority (IMY) and supplementary Swedish data protection legislation.
- Cross-border transfer practice.
- Cybersecurity legislation implementing NIS2.
- E-invoicing obligations.
Who handles this in SwedenData protection and cyber
Questions on this topic
0 statements on data protection and cyber in Sweden
Intellectual property
This topic was written by AI from general knowledge and is being checked against official sources. Confirm anything you plan to rely on with a qualified local professional.
1 statement on rates, thresholds or deadlines is held back until it is checked against an official source.
The Swedish Intellectual Property Office (PRV) registers patents, trade marks and designs. Sweden is a party to the European Patent Convention and participates in the Unitary Patent system and the Unified Patent Court, and EU trade marks and designs cover Sweden. IP disputes go to the Patent and Market Court, and copyright arises without registration.
Key facts
PRV registers patents, trade marks and designs nationally.
AI-writtenEuropean patents with unitary effect cover Sweden, and the Unified Patent Court has a Nordic-Baltic regional division in Stockholm.
AI-writtenEU trade marks and EU designs cover Sweden, and the PCT, Madrid and Paris routes are available.
AI-writtenThe Patent and Market Court hears most IP disputes.
AI-written
Still to be confirmed · 5
- Official fees and examination times at PRV.
- Border measures through Swedish Customs for suspected infringing goods.
- Opt-out practice for European patents under the Unified Patent Court transitional regime.
- Trade mark, patent and design registration with the Swedish Intellectual Property Office (PRV).
- Treaty membership (Madrid, PCT, Paris) and the Unitary Patent.
Who handles this in SwedenTrade marks, patents and brands
Questions on this topic
5 statements on intellectual property in Sweden, 5 not yet checked against a source
Deals, competition and restructuring
This topic was written by AI from general knowledge and is being checked against official sources. Confirm anything you plan to rely on with a qualified local professional.
2 statements on rates, thresholds or deadlines are held back until they are checked against an official source.
Distressed businesses can use bankruptcy or company reconstruction proceedings.
Key facts
The Swedish Competition Authority can itself prohibit a concentration, and notified deals cannot close before clearance.
AI-writtenInvestments in protected activities need FDI screening clearance before completion.
AI-writtenInsolvent or distressed companies can enter bankruptcy or company reconstruction.
AI-written
Still to be confirmed · 7
- Review periods for Phase I and Phase II merger investigations.
- The authority's power to require notification below the thresholds.
- FDI screening ownership thresholds and decision deadlines.
- Creditor approval requirements in company reconstruction.
- Merger notification thresholds and procedure at the Swedish Competition Authority.
- Foreign direct investment screening thresholds and sectors.
- Takeover rules and insolvency and reconstruction procedures.
Who handles this in SwedenBuying, selling and investingLicences, permits and regulators
Questions on this topic
3 statements on deals, competition and restructuring in Sweden, 3 not yet checked against a source
Compliance, sanctions and governance
This topic was written by AI from general knowledge and is being checked against official sources. Confirm anything you plan to rely on with a qualified local professional.
3 statements on rates, thresholds or deadlines are held back until they are checked against an official source.
Key facts
Bribery is a crime in both public and private sectors, at home and abroad.
AI-writtenReporting entities must apply AML due diligence and report suspicions to the Swedish Police financial intelligence unit.
AI-written
Still to be confirmed · 6
- Maximum corporate fine levels.
- The authority responsible for sanctions licensing and enforcement for each sanctions type.
- Corporate governance code requirements for listed companies.
- Anti-bribery legislation.
- AML obligations and sanctions enforcement.
- Whistle-blowing obligations.
Who handles this in SwedenAnti-bribery, sanctions and compliance
Questions on this topic
2 statements on compliance, sanctions and governance in Sweden, 2 not yet checked against a source
Disputes and enforcement
This topic was written by AI from general knowledge and is being checked against official sources. Confirm anything you plan to rely on with a qualified local professional.
Commercial disputes go to the general courts: district courts, courts of appeal and the Supreme Court. Arbitration is governed by the Arbitration Act 1999, and the SCC Arbitration Institute in Stockholm handles commercial and investment cases. Sweden is a party to the New York Convention, and judgments from other states are enforced mainly under EU instruments, the Lugano Convention and the Hague 2019 Judgments Convention.
Key facts
Commercial cases are heard by the district courts, courts of appeal and the Supreme Court.
AI-writtenArbitration in Sweden follows the Arbitration Act 1999, and the SCC Arbitration Institute administers cases.
AI-writtenSweden is a party to the New York Convention.
AI-writtenJudgments from EU states and Lugano states are enforceable; others generally need a treaty.
AI-written
Still to be confirmed · 7
- Mediation rules, including court-connected mediation.
- Typical court timelines and costs.
- Treatment of foreign judgments as evidence where no treaty applies.
- Court structure for commercial disputes.
- The Arbitration Act and arbitration institutions.
- New York Convention status and enforcement of foreign judgments.
- Mediation.
Who handles this in SwedenDisputes and arbitration
Questions on this topic
5 statements on disputes and enforcement in Sweden, 5 not yet checked against a source
Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
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